80.93% is the change from 540 to 977
Calculation steps:
[( 977 - 540 ) ÷ 540] x 100 = 80.93%
Formula
Percentage change = [(977 - 540) / 540] x 100
Subtract the new number by the original number
977 - 540 = 437
437 ÷ 540 = 0.8092592592592592
0.8092592592592592 x 100 = 80.93%